9911796707
TMI Blog2024 (12) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... uest was not made within three months from the date of the Let Export Order (LEO) in terms of Para 3 of the Board s Circular No.36/2010 CUS dated 23.09.2010 - HELD THAT:- The issue in the present appeal is whether the request for conversion sought to be rejected under the circular no.36/2010 is sustainable is no longer res integra as referred to in the decision passed by the Gujarat High Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held to be unsustainable and is hereby set aside - appeal is allowed by way of remand. - MS. BINU TAMTA, MEMBER (JUDICIAL) For the Appellant : Shri Satish Chandrasekar, Advocate For the Respondent : Mr. Sanjay Kakkar, Authorised Representative ORDER The present appeal has been directed against the rejection of the request for conversion of Shipping Bills under Advance Authorisation Scheme to Dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Appeals, which has been rejected by the impugned order on the ground of jurisdiction by referring to the provisions of Section 129A of the Customs Act, 1962 that an appeal against the decision of the Commissioner lies with the CESTAT and not before the Commissioner (Appeals). Hence the present appeal has been filed before this Tribunal. 3. Heard Shri Satish Chandrasekar, Ld. Counsel f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in existence at the time the goods were cleared for export and the benefit of Draw Back at All Industry Rate of 1.5% of the value of the exported goods is possible to be allowed. The special petition filed against the decision of the Gujarat High Court has been dismissed by the Apex Court as reported in 2023 ( 385 ELT 1999 SC). 5. The issue in the present appeal is whether the request for conve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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